Corrective Action Plans

Finding 576210 (2024-006)

Significant Deficiency 2024

Resilience: Advocates for Ending Violence

MI

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Finding 2024-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: Septemb...

Finding 2024-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Executive Director is now reviewing the bank reconciliation and monitoring cash. The Organization will establish the necessary policies and procedures to require the documented review and approval of all indirect calculations, cash management requests for funds and performance reports on a monthly basis prior to submission with documented approval. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.

View Audit 366127

Finding 576209 (2024-005)

Material Weakness 2024

Resilience: Advocates for Ending Violence

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: Sep...

Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should establish and maintain written internal control procedures that cover the required five components of internal control for each area of compliance for each of its federal programs. The Organization should educate all employees working with federal programs of the Organization’s procedures and monitor compliance with them. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. These policies will be reviewed and updated annually. Managers will be required to familiarize themselves with financial policies annually. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.

View Audit 366127

Finding 576131 (2024-005)

Material Weakness 2024

Cicoa Aging & In-Home Solutions

IN

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes p...

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes place. All reporting requirements and due dates are currently being submitted timely.

View Audit 366050

Finding 576118 (2024-001)

Material Weakness 2024

Harvard Townhouse, Inc.

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2024-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board o...

Finding 2024-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board of Directors has reviewed this issue, and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies. As such, the Board of Directors accepts this finding.

View Audit 366034

Finding 576113 (2024-004)

None 2024

Gooding Senior Housing Association INC

ID

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.318

Finding 2024-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Procurement Questioned Costs: None Name of contact person and title: Pat Bishop, President Condi...

Finding 2024-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Procurement Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The entity has not established or documented a formal procurement policy or procedures to guide the acquisition of goods and services. No written guidelines were provided during the review period. Management Response: Management intends to establish a procurement policy. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576112 (2024-003)

Material Weakness 2024

Gooding Senior Housing Association INC

ID

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...

Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: Management has requested that the auditor propose certain year-end adjustments to bring the financial statements into conformity with Generally Accepted Accounting Principles (GAAP). For example, cash to accrual adjustments, depreciation calculations and adjustments, adjustments to debt and interest expense, interest subsidy adjustments, etc. Management Response: Management has evaluated the risk that a material misstatement might occur and not be detected in the financial statements. Management believes that the risk of material misstatement is not significant for the following reasons: 1. The entries are standard entries required to be made each year. If an entry was not made it would be obvious in the financial statements. A calculation error that would be material to the financial statements would also be obvious. 2. Management reviews and approves both the proposed adjusting journal entries and the financial statements prior to release. Based upon management’s consideration of the risk of material misstatement, management believes the costs of hiring, training, and monitoring part-time accounting personnel far exceed any potential benefits from implementing additional controls. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576111 (2024-002)

None 2024

Gooding Senior Housing Association INC

ID

Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2024-002 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Questioned Costs: None Name of contact person and title: Pat Bishop...

Finding 2024-002 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The management did not establish did not establish or maintain required tax and insurance reserve accounts during the fiscal year. These reserves are required under loan and regulatory agreements to ensure funds are available to meet property tax and insurance obligations when due. Management Response: The project will establish reserve accounts for taxes and insurance. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576110 (2024-001)

None 2024

Gooding Senior Housing Association INC

ID

Reporting Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.512

Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...

Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically:  The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F.  The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Management Response: Management plans to develop and implement an internal audit compliance calendar with clearly defined submission deadlines for all audit-related deliverables, including due dates for the FAC and RD and Create an internal checklist and sign-off process to confirm that each audit deliverable has been submitted to all required agencies and portals. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576108 (2024-003)

Material Weakness 2024

City of Portage

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of Treasury Contact Person Responsible for Corrective Action: Elizabeth Modesto Contact Phone Number and Email Address: 219-841-6326 Emodesto@portage-in.com Views of ...

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of Treasury Contact Person Responsible for Corrective Action: Elizabeth Modesto Contact Phone Number and Email Address: 219-841-6326 Emodesto@portage-in.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A new process of tracking grants for the City has been implemented; however, it should be noted that the previous Clerk-Treasurer prepared and submitted the report 2022. The report for 2024 was submitted in a timely fashion as required based on the fund activity in 2024. The report due and submitted in April 2025 was done similarly. Future reporting activities will not be necessary for this grant as it was completed in 2024. Anticipated Completion Date: New process will be completed prior to the preparation of the Annual Financial Report that will be submitted by March 1st of 2026 for all active federal awards.

View Audit 366013

Finding 576078 (2024-001)

None 2024

Westminster Economic Development Initative, Inc.

NY

Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: During the period of the delay WEDI’s management was in regular communication with its U.S. SBA representative. Management was advised to prioritize correcting the system and submitting accurate reports over timeliness. WEDI management has filled the Grants Manager position,...

Corrective Action Plan: During the period of the delay WEDI’s management was in regular communication with its U.S. SBA representative. Management was advised to prioritize correcting the system and submitting accurate reports over timeliness. WEDI management has filled the Grants Manager position, created a workplan schedule forecasting 3 months of grant applications and reporting needs, and developed a system for staff backups in case of absences.

View Audit 365976

Finding 575951 (2024-001)

Significant Deficiency 2024

Hazelden Betty Ford Foundation and Subsidiaries

MN

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2024-001: Non-compliance with Special Tests and Provisions: Disbursements Condition For 3 of 25 students selected for testing, the disbursement dates did not agree between the student’s institutional account and the data reported to COD. Each student had disbursements that were later partial...

Finding 2024-001: Non-compliance with Special Tests and Provisions: Disbursements Condition For 3 of 25 students selected for testing, the disbursement dates did not agree between the student’s institutional account and the data reported to COD. Each student had disbursements that were later partially or fully refunded. The sample was not a statistically valid sample. Recommendation It is recommended that policies, procedures and effective controls are put in place to verify that the disbursement dates for federal funds are matching between the student account detail and the COD system. Corrective Action The Foundation will ensure that policies, procedures and effective controls are in place to verify the matching of the disbursement dates for federal funds between the student account detail and the COD system. Anticipated completion date of implementing the corrective action plan will be immediate.

View Audit 365871 Questioned Costs: $1

Finding 575882 (2024-003)

Material Weakness 2024

Buckeye Local School District

OH

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

The District beginning in FY 2025 became part of the Community Eligibility Program allowing for all students to receive free lunch and breakfast. As such, the District is not using Pay Schools to determine eligibility.

View Audit 365847

Finding 575845 (2024-002)

Significant Deficiency 2024

Fraser

MN

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.512

2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Des...

2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Description of Finding: The Single Audit Reporting Package for the year ended December 31, 2023 was required to be filed the earlier of 30 days after the receipt of the auditors’ report or nine months after year end. The Single Audit Reporting Package was uploaded to the Federal Audit Clearinghouse and was reviewed and approved; however, it was not submitted at that time resulting in the submission being late. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional step to the submission process to ensure the uploaded and approved Single Audit Reporting Package is timely submitted. The additional step will involve a reminder to reach out to its auditor on or prior to the due date if communication from its auditor noting its certification is not received. Projected Completion Date: 7/10/2025 Corrective Action: Management will continue to review and improve internal control procedures to identify and correct weaknesses that are resulting in reporting errors. Name of Contact Person: James Strickland, Controller 612-400-6155 james.strickland@fraser.org If the U.S. Department of Health and Human Services has questions regarding this Plan, please call James Strickland at 612-400-6155.

View Audit 365812

Finding 575802 (2024-001)

Material Weakness 2024

Mary Lee Community

TX

Eligibility HUD Housing Programs Reporting

Recommendation: The Cornerstone and Legacy projects were disposed of by sale and contribution, respectively, and all HOME-related loans and related compliance requirements were assumed by Foundation Communities (an unrelated nonprofit organization) or one of its affiliates during May 2024. Therefore...

Recommendation: The Cornerstone and Legacy projects were disposed of by sale and contribution, respectively, and all HOME-related loans and related compliance requirements were assumed by Foundation Communities (an unrelated nonprofit organization) or one of its affiliates during May 2024. Therefore, we have no recommendation for this finding. Action taken: Management agrees with the finding. No action is needed.

View Audit 365790

Finding 575775 (2024-002)

Material Weakness 2024

Community Action Team, Inc.

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2024-002 Federal Award Special Reporting - Federal Funding Accountability and Transparency Act (FFATA)- Material Non-Compliance and Material Weakness in Internal Controls over Compliance (Repeat of finding 2023-003} Recommendation: The Organization should establish written policies and procedures r...

2024-002 Federal Award Special Reporting - Federal Funding Accountability and Transparency Act (FFATA)- Material Non-Compliance and Material Weakness in Internal Controls over Compliance (Repeat of finding 2023-003} Recommendation: The Organization should establish written policies and procedures regarding review of grant agreements for compliance requirements along with written policies and procedures for first-tier subawards including tracking and proper internal control procedures. Action Taken: Management concurs with the finding and has defined corrective action to address it. We understand a material weakness is identified in the internal control over special reporting. We have identified gaps in our reporting processes and worked to implement changes to ensure compliance with special reporting requirements. The responsibility for reporting under the Federal Funding Accountability and Transparency Act (FFATA) will be within the Fiscal Department. Policies and procedures will be updated regarding special reporting requirements. The Fiscal department will also be responsible for reviewing all contracts to identify all compliance requirements. Tracking procedures will be implemented to ensure reports are filed timely. The above identified corrective action was implemented in July 2024. Stacey Wilson, Fiscal Director, has implemented a tracking system for the FFATA.

View Audit 365745

Finding 575774 (2024-002)

Material Weakness 2024

North Valley Caring Services

CA

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302

Management concurs with the finding and will revise procedures to ensure detailed, timely recording of USDA Foods distributions. Staff will receive training on documentation requirements, and management will implement periodic compliance reviews. These corrective actions are expected to be complet...

Management concurs with the finding and will revise procedures to ensure detailed, timely recording of USDA Foods distributions. Staff will receive training on documentation requirements, and management will implement periodic compliance reviews. These corrective actions are expected to be completed by March 1, 2025.

View Audit 365739

Finding 575730 (2024-003)

Material Weakness 2024

Parkview Services

WA

Reporting Matching / Level of Effort / Earmarking § 200.502

Management agrees with this finding. Parkview Services will implement a formal SEFA preparation checklist by December 31st, 2025 that requires Finance Director to review federal loan agreements, program-specific compliance supplements, and prior year SEFAs to ensure all applicable programs are repor...

Management agrees with this finding. Parkview Services will implement a formal SEFA preparation checklist by December 31st, 2025 that requires Finance Director to review federal loan agreements, program-specific compliance supplements, and prior year SEFAs to ensure all applicable programs are reported. The checklist will include a step to verify whether any federal loans with ongoing compliance requirements, including EIDL, must be included even if no new funds were expended during the audit period. The Finance Director will find and take trainings and seek out updates on federal reporting requirements, including any programspecific guidance for all federal awards held by the organization. Finance Director will monitor and idetntify of continuing compliance requirements for loans, as well as the treatment of federal loans in the SEFA. Before finalizing the SEFA each year, the Finance Director will perform a documented review of the draft against the checklist and supporting loan documentation. The Executive Director will provide a secondary review to confirm completeness before submission to the auditors. This dual review process will begin with the preparation of the 2025 SEFA.

View Audit 365724

Finding 575727 (2024-002)

Material Weakness 2024

Parkview Services

WA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Management agrees with this finding. Parkview Services will adopt and implement a written policy by October 31st, 2025 that strictly prohibits the use of federal funds for any non-program purpose, including temporary inter-fund loans. The policy will require that all federal program cash remain in t...

Management agrees with this finding. Parkview Services will adopt and implement a written policy by October 31st, 2025 that strictly prohibits the use of federal funds for any non-program purpose, including temporary inter-fund loans. The policy will require that all federal program cash remain in the designated account until disbursed for documented, allowable purposes in accordance with federal regulations and grant agreements. Any transfers from the federal account will require pre-approval from the Finance Director, written justification, and documentation that the expenditure is allowable under the grant. The organization will also incorporate additional cash-flow monitoring procedures to prevent situations where federal funds might be considered for operational use. To address related reconciliation issues, the bank reconciliation process will include a review of the federal account by the Board Vice President or Treasurer within 30 days of month-end, starting with the September 30th reconciliation. This reviewer will verify that all transactions are allowable, properly documented, and recorded in the correct period. Any discrepancies will be immediately investigated and resolved.

View Audit 365724 Questioned Costs: $1

Finding 575726 (2024-001)

Significant Deficiency 2024

Parkview Services

WA

Eligibility Procurement, Suspension & Debarment Reporting

Management does not agree with this finding. Parkview Services disputes this finding and maintains that no corrective action is necessary. All tenants met eligibility requirements prior to move-in, and there was no risk of non-compliance with funding agreements. Eligibility was verified in each case...

Management does not agree with this finding. Parkview Services disputes this finding and maintains that no corrective action is necessary. All tenants met eligibility requirements prior to move-in, and there was no risk of non-compliance with funding agreements. Eligibility was verified in each case through DDA referral packets from the supported living service provider or email communications with the DDA case manager. These contain protected personal and health information and are therefore not retained in landlord files. The funding agreements require that DDA provide referrals for the project but do not prescribe the format or timing of specific documents placed in the tenant file. While Parkview has an internal practice of obtaining a “referral letter” for each file, the absence or later dating of this letter in the cited cases reflects procedural deviations due to extenuating circumstances, not a failure to verify eligibility. Standard practices, including a move-in checklist and file review, were in place, and Parkview remained fully compliant with contractual requirements

View Audit 365724

Finding 575672 (2024-001)

Significant Deficiency 2024

City of Glendora

CA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Contact Person: Kyle Johnson, Finance Director Corrective Action Plan: The City will review and update internal policies and procedures related to Single Audit completion and submission to ensure compliance with Uniform Guidance. The City is actively working with the part time employees and consulta...

Contact Person: Kyle Johnson, Finance Director Corrective Action Plan: The City will review and update internal policies and procedures related to Single Audit completion and submission to ensure compliance with Uniform Guidance. The City is actively working with the part time employees and consultant to document the procedures and strengthen internal controls. Anticipated Completion Date: March 31, 2026.

View Audit 365679

Finding 575670 (2024-005)

Significant Deficiency 2024

Indiana Diaper Bank, Inc.

IN

Subrecipient Monitoring Eligibility Reporting

Finding 2024-05 Inadequate System of Internal Controls over Benefit Limitation Condition: The Organization is required by the federal grant award to limit eligible client families to a maximum of eleven diapering supply "package" distributions per participating child over the course of the grant ag...

Finding 2024-05 Inadequate System of Internal Controls over Benefit Limitation Condition: The Organization is required by the federal grant award to limit eligible client families to a maximum of eleven diapering supply "package" distributions per participating child over the course of the grant agreement period. While the program design includes efforts to control this requirement, the eligibility database lacks the capability to assign or track unique participant identifiers needed to reliably enforce this limit. Additionally, there is no documentation to demonstrate that processes related to benefit limits are periodically reviewed or monitored. Due to the nature of recordkeeping in this area, testing compliance is challenging. Although no instances of noncompliance were identified in the sample tested, the Organization has not implemented an adequate system of internal controls to ensure consistent compliance with this grant criterion. Corrective Actions Taken or Planned: The Organization will transition to Pantry Soft a new CRM to track benefit limitation and mandatory documentation. We will include mandatory eligibility fields and document upload requirements before service can be recorded. We will develop a standardized eligibility checklist to be completed for all new and returning participants. Staff will be trained on Pantry Soft usage, eligibility requirements and document retention stands.

View Audit 365678

Finding 575667 (2024-002)

Material Weakness 2024

Indiana Diaper Bank, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Finding 2024-02 Insufficient Documentation of Personnel Expenses Condition: The Organization charges a material amount of payroll-related costs to its major federal program. However, it does not maintain sufficient documentation to support the level of effort charged to the award, as required by fe...

Finding 2024-02 Insufficient Documentation of Personnel Expenses Condition: The Organization charges a material amount of payroll-related costs to its major federal program. However, it does not maintain sufficient documentation to support the level of effort charged to the award, as required by federal regulations. While staff members are required to complete timesheets, the current format does not capture the level of detail needed to substantiate payroll allocations to federal programs. Additionally, there is no formal process for supervisory review and approval of these timesheets. Although no overcharges or double-dipping were identified, the lack of adequate documentation results in known and likely questioned costs due to noncompliance with documentation requirements. Corrective Actions Taken or Planned: The Organization will develop and implement a standardized timesheet template (Gusto) that captures employee name, pay period, hours worked by funding source, and supervisory approval. Provide mandatory training for all staff whose salaries are charged in whole or in part to grants on documentation and time allocation requirements. Require monthly reconciliation of time sheets to payroll records before submission to grants. The Organization will conduct quarterly internal reviews to ensure compliance and adjust as needed.

View Audit 365678 Questioned Costs: $1

Finding 575657 (2024-003)

Material Weakness 2024

City of Cherry Hills Village

CO

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Federal Progarm Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF Progarm) - Assistance Listing No. 21.027 Recommendation: We recommend that the Annual Report be approved by someone other than preparer prior to submission. Explanation of disagreement with audit finding: Ther...

Federal Progarm Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF Progarm) - Assistance Listing No. 21.027 Recommendation: We recommend that the Annual Report be approved by someone other than preparer prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken is response to finding: The City will create and enact financial reporting procedures that outlines how to handle reporting for funding such as ARPA to ensure that these reports are being reviewed and approved before submission in the future. Name of the contact person responsible for corrective action: Kelly Newman, Director of Finance and Administration. Planned completion date for corrective action plan: December 31, 2025.

View Audit 365663

Finding 575582 (2024-002)

Material Weakness 2024

City of East Chicago

IN

Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.328

FINDING 2024-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur ...

FINDING 2024-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To ensure proper implementation of the policies and procedures in place related to SLFRF reporting, in the future, no submittal of reports will be approved without the City Controller and a Senior Staff Accountant reviewing and approving the P&E reports. This will ensure policies and procedures are followed and possibly added to, if needed, to ensure compliance over SLFRF reporting. Anticipated Completion Date: Corrective action is now in effect as of August 18, 2025.

View Audit 365567

Finding 575579 (2024-004)

Significant Deficiency 2024

Survivor Advocacy Outreach Program

OH

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The policy for SAOP was updated to include proper approvals for related to Federal program. This policy was to be approved by the Board of Directors by August 31, 2025

View Audit 365566

Corrective Action Plans

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